New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 360
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 360.1 - Payment, delivery and transfer of cash, deposits and open-market securities whose value is not more than $30,000
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20 NYCRR 360.2 - Delivery of contents of safe deposit boxes of deceased residents
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20 NYCRR 360.3 - Delivery of contents of safe deposit boxes of nonresidents
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20 NYCRR 360.4 - Transfer of partnership assets after the death of a partner
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20 NYCRR 360.5 - Payment of death benefits under employees' pension or profit-sharing plans
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20 NYCRR 360.6 - Payment of life insurance proceeds
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20 NYCRR 360.7 - Annuity and other payments under certain trusts, plans and accounts
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20 NYCRR 360.8 - Payment or certification of checks drawn before decedent's death
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